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" ... ascertained as herein provided for the year ending on the day so designated in the year preceding the date of assessment instead of upon the basis of the net income for the calendar year preceding the date of assessment; and it shall give notice of... "
Journal of Accountancy - Página 132
1914
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Notes on the Revenue Act of 1918, Volumes 1-2

United States. Department of the Treasury, United States. Congress. House. Committee on Ways and Means - 1919 - 192 páginas
...date of assessment; and it shall give notice of the day it has thus designated as the closing of its fiscal year to the collector of the district in which...to the date upon which its annual return shall be Pled. All corporations, joint-stock companies or associations, and insurance companies subject to the...
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Internal Revenue Laws in Force: With an Appendix Containing Laws of a ...

United States - 1920 - 1064 páginas
...date of assessment; and it shall give notice of the day it has thus designated as the closing of its fiscal year to the collector of the district in which...located at any time not less than thirty days prior to the first day of March of tlie year in which its return would be filed if made upon the basis of the...
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Internal Revenue Laws in Force May 1, 1920: With an Appendix Containing Laws ...

United States - 1920 - 1052 páginas
...date of assessment ; and it shall give notice of the day it has thus designated as the closing of its fiscal year to the collector of the district in which its principal business office is located at anv time not less than thirty qays prior to the first day of March of tlie year in which its return...
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The Income and Other Federal Taxes as Affected by Patents, Trade-marks ...

Rex Frye - 1921 - 350 páginas
...date of assessment; and it shall give notice of the day it has thus designated as the closing of its fiscal year to the collector of the district in which its principal busiiiess office is located at any time not less than thirty days prior to the first day of March of...
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The Pacific Reporter, Volume 217

1923 - 1212 páginas
...Provided, that the balance of any such assessment at any time remaining unpaid (217 P.) may be paid at any time not less than thirty days prior to the date when the next installment of interest on said refunding bonds is payable, by paying the balance of...
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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 páginas
...date of assessment ; and it shall give notice of the day it has thus designated as the closing of its fiscal year to the collector of the district in which...located at any time not less than thirty days prior to the first day of March of the year in which its return would be filed if made upon the basis of the...
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Reports of the U.S. Board of Tax Appeals, Volume 1

United States. Board of Tax Appeals - 1926 - 1512 páginas
...such a year the corporation should give notice of the day it has thus designated as the closing of its fiscal year to the collector of the district In which...located at any time not less than thirty days prior to the first day of March of the year in •which Its return would be filed if made upon the basis of...
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Treasury Decisions Under Internal Revenue Laws ..., Volume 15,Edições 1745-1925

United States. Internal Revenue Service - 1915 - 464 páginas
...date of assessment; and it shall give notice of the day it has thus designated as the closing of its fiscal year to the collector of the district in which...date upon which its annual return shall be filed. All corporations, joint-stock t . companies or associations, and insurance companies subject to the...
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Treasury Decisions Under Internal Revenue Laws ..., Volume 17,Edições 2113-2276

United States. Internal Revenue Service, United States. Office of Commissioner of Internal Revenue - 1918 - 448 páginas
...date of assessment; and it shall give notice of the day it has thus designated as the closing of its fiscal year to the collector of the district in which...located at any time not less than thirty days prior to the first day of March of the year in which its return would be filed if made upon the basis of the...
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A Treatise on the Law of Income Taxation Under Federal and State Laws

Henry Campbell Black - 2002 - 464 páginas
...date of assessment; and it shall give notipe of the day it has thus designated as the closing of its fiscal year to the collector of the district in which...days prior to the date upon which its annual return Time and shall be filed. All corporations,, joint-stock companies or asturns by" 3 ' sociations, and...
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